Newcastle United have slowed their move to appoint a director of football.
Former Chelsea supremo Michael Emenalo has held talks with the club's hierarchy in Saudi Arabia but turned down the job because the club were not able to match his plans, says the Telegraph.
When asked about a director of football, head coach Eddie Howe said: "It is essential you have a structure that works for your club.
"You need people in positions that can help you manage.
"It's not my decision and not my call.
"If it did happen it's something I'd embrace."
Newcastle have not had a director of football since the days of Joe Kinnear but the former Wimbledon boss left the position in 2014.